Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits: Required information [The following information applies to the questions displayed below.] The general ledger of Zips Storage at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $137,100, and on account, $53,700. 2. February 12 Collect on accounts receivable, $51,800. 3. April 25 Receive cash in advance from customers, $13,200. 4. May 6 Purchase supplies on account, $9,800. 5. July 15 Pay property taxes, $8,800. 6. September 10 Pay on accounts payable, $11,700. 7. October 31 Pay salaries, $126,600. 8. Novenber 20 Issue shares of common stock in exchange for $30,000 cash. 9. December 30 Pay $3,100 cash dividends to stockholders. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits